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Proforma invoice format: what to put on it

A proforma invoice looks like a tax invoice but is only an offer in invoice form. Buyers use it to approve a purchase, arrange money or apply for a loan or import licence, so it must be complete and exact.

The parts of a proforma invoice

1. The heading "Proforma Invoice". It must not say "Tax Invoice", so nobody takes it as a bill for GST.
2. Your details: business name, address, state, GSTIN (if registered), phone and email.
3. Proforma number and date. Use your own series, for example PI/26-27/001, separate from tax invoice numbers.
4. Valid until. The last date on which the prices and terms are promised.
5. Buyer's details: name, address, state and GSTIN if they have one. The state decides which GST applies.
6. Items: description, HSN or SAC code, quantity and unit, rate, discount and the value before tax.
7. GST: rate on each line and CGST + SGST or IGST in the totals, so the buyer knows the full amount.
8. Total and amount in words.
9. Payment details: bank name, account number, IFSC and UPI ID, and how much is needed as advance.
10. Terms: delivery time, advance, freight, warranty, and what is not included.
11. Signature of you or someone you authorise.

A sample

Value ₹88,000. The buyer is in another state, so IGST 18% = ₹15,840. Total ₹1,03,840. Terms: "50% advance with order, balance before dispatch. Delivery in 12 days from advance. Valid for 15 days."

Small things that matter

• Write the same item names and rates you will use on the tax invoice. Buyers compare the two.
• If the price may change (metal, fuel), say so in the terms.
• Send a revised proforma with a new number when anything changes, and write which one it replaces.